Your obligations in the first year after setting up a business

The principle: each step triggers the next

Your obligations start with the trade register extract. The register opens the door to the tax office, the tax office to CASNOS and the ONS (statistics office), and together they open the door to the bank and your first customers. This guide follows the real order of things, from the first month to the first set of accounts.

The first month: finishing registration

1. 1

   Declaration of existence (G n°8) and NIF

   Within 30 days of starting business, file the G n°8 with the tax office responsible for your registered office and request your NIF online at nifenligne.mf.gov.dz. For an individual, the G n°8 is where the regime (IFU or real) is set: since the 2026 Finance Law, some options chosen at this stage are binding on the new taxpayer.

2. 2

   Registering with CASNOS, before day 10

   The self-employed manager (sole partner of an EURL, majority manager of an SARL) or the sole trader registers with CASNOS within 10 days of starting business. The period runs from the date of the trade register extract, so do not wait for the NIS. Offices in Algiers ask for the certificate of existence issued after the G n°8.

3. 3

   NIS from the ONS

   With the trade register extract and the NIF, request your statistical identification number from the National Office of Statistics. The bank and CNAS ask for it.

4. 4

   Beneficial owners

   Companies declare to the CNRC (trade register centre) the individuals who own or control them, on a dedicated form submitted with the registration file. Remember to update it if the partners change.

5. 5

   Bank account and company stamp

   With the trade register, the NIF and the NIS, open the company's business account and have the company stamp made, which many forms and the bank will ask for.

As soon as you hire

Your first employee creates new obligations. Within ten days of hiring, the employer files its declaration of activity with the CNAS branch where it is located and registers the employee. Each later hire is declared within the same deadline. Contributions (34.5% of salary, 9% of which is withheld from pay) are then declared and paid quarterly below ten employees, monthly above, within 30 days of the period. On the tax side, income tax withheld from salaries is paid over with the G n°50 (real regime) or the G n°50 ter (IFU).

Every month or every quarter

At the end of the first year

For a company, closing the financial year also means having the accounts approved by the partners, recorded in the minutes of a general meeting, and then filing the company accounts with the CNRC. Both steps have their own formal and timing rules under the Commercial Code: plan for them from the first financial year.

Keeping your paperwork

• Keep every purchase and sales invoice, filed by month. They support your returns and your CASNOS base.
• Under the real regime, keep full accounts. Many young businesses hand them to an accountant from the first month.
• Keep every filing receipt and payment receipt. If you are audited or need a certificate, they are your proof.
• Use the same company name and registered office address everywhere, character for character.

Changes you must declare

Moving the registered office, a new manager, a new activity, a change of capital, a partner joining or leaving: each change first goes through an amendment to the trade register, then must be reported to the tax office, CASNOS and, where relevant, CNAS and the bank. A change of partners may also require updating the beneficial owners declaration.